https://www.taxtmi.com/caselaws?id=82819 The Tribunal granted condonation of the 26-day delay in filing the appeal before it, considering the complexities of governmental decision-making processes and the administrative changes that contributed to the delay. Emphasizing the need for a pragmatic and liberal approach in such cases, the Tribunal acknowledged the justifications presented by the applicants related to the transfer of the regular Collector and procedural intricacies. The decision aimed to advance substantial justice and prevent undue penalties on government entities, highlighting the importance of a balanced approach in assessing delays in governmental decisions. en-us Wed, 13 Oct 1993 00:00:00 +0530 Thu, 07 Jul 2011 15:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82819 The Tribunal granted condonation of the 26-day delay in filing the appeal before it, considering the complexities of governmental decision-making processes and the administrative changes that contributed to the delay. Emphasizing the need for a pragmatic and liberal approach in such cases, the Tribunal acknowledged the justifications presented by the applicants related to the transfer of the regular Collector and procedural intricacies. The decision aimed to advance substantial justice and prevent undue penalties on government entities, highlighting the importance of a balanced approach in assessing delays in governmental decisions. Case-Laws Customs Wed, 13 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82819